Independent.
·
Global.
·
Practical.
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DE
Germany e-invoicing
EU · EN 16931 (no single format)
Receiving has been mandatory since 2025. Issuing phases in by turnover — large first, everyone by 2028. Both XRechnung and ZUGFeRD are accepted.
Within 12 months
Applies to
B2B, B2G
January 1, 2027
Next phase deadline
Issuing >€800k turnover: 1 Jan 2027
Does this apply to me?
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Is your business established in Germany (registered office, branch or fixed establishment)?
How large is your Germany business?
Germany: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Germany's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for Germany
With no establishment and no registration or trade in Germany, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Germany.
In scope — Germany first wave (from 1 January 2027)
As a larger established business (annual turnover above €800k), your obligation begins 1 January 2027. Start platform selection and ERP mapping now.
In scope — Germany later phase (from 1 January 2028)
Your issuing obligation begins 1 January 2028, but receiving capability is needed earlier — don't wait for your own deadline to prepare.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
1 January 2025
All businesses must receive
Receiving an EN 16931-compliant e-invoice has been mandatory since the start of 2025.
Done
1 January 2027
Issuing — turnover >€800k
Businesses above €800k annual turnover must issue structured e-invoices for domestic B2B.
Next
1 January 2028
All remaining businesses must issue
The issuing obligation extends to every business, completing the rollout.
Future
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2G
Model
EN 16931 (no single format)
Formats
XRechnung, ZUGFeRD
Region
EU
STATUS
Within 12 months
Scope
Receiving mandatory since Jan 2025. Issuing phases in by turnover: >€800k from 1 Jan 2027; all businesses from 1 Jan 2028.
Penalties & grace period
General VAT documentation penalties apply; no dedicated e-invoicing fine regime, but non-compliant invoices risk input-VAT deduction.
Latest e-invoicing coverage – Germany
News, guides and rulings tagged for this country.
Read the full Germany guide
The complete VATabout deep-dive: legislation, platform selection, and reporting detail.
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Stay Ahead of VAT Changes
Don't miss crucial VAT developments that could impact your business or practice.
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